CTHRepealedLegislation
Taxation Administration Regulations 1976
12BChange or withdrawal of preferred address for service
Start here
Get a plain-English read of 12B
Turn the raw legal text into a practical explanation grounded in Taxation Administration Regulations 1976.
#### 12B Change or withdrawal of preferred address for service
(1) A person may change or withdraw a preferred address for service only by giving the Commissioner notice in the approved form.
(4) If the person is required to maintain a preferred address for service under a taxation law, the person may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.
(5) If the person is required to maintain a preferred address for service under a taxation law, and a preferred address for service becomes ineffective, the person must change or withdraw the ineffective address within 28 days.